must not be used for the purpose of ascertaining the tax liability (if any) of any person other than the persons specified in paragraph (2), and

must otherwise be used only for the purposes of these Regulations.

the open-ended investment company in question;

the trustees of the authorised unit trust in question;

a participant who is beneficially entitled to an interest distribution made without deduction of tax to whom the information obtained relates;

where the whole of an interest distribution made to or received under a trust without deduction of tax is, or falls to be treated as, or under any provision of the Tax Acts is deemed to be, the income of a person other than the trustees of that trust, that person in so far as the information obtained relates to him; and

where an interest distribution is made to or received under a trust without deduction of tax and sub-paragraph (d) does not apply, the trustees of that trust and any beneficiary of the trust to whom the information obtained relates.

any person who is, or will or may become, entitled to any income of the trust, whether in the form of income or not, and

any person to whom any such income may be paid, or for whose benefit any such income may be applied, whether in the form of income or not, in the exercise of a discretion by the trustees of the trust.